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NEW HAMPSHIRE FIRE INSURANCE CO. v. COMMISSIONER

Docket Nos. 110948, 110949.

2 T.C. 708 (1943)

NEW HAMPSHIRE FIRE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GRANITE STATE FIRE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 22, 1943.

Attorney(s) appearing for the Case

Robert Ash, Esq., for the petitioners.

Davis Haskin, Esq., for the respondent.

The respondent determined deficiencies in the income taxes of the petitioners as follows:

-------------------------------------------------------------------------
                    Petitioner                     |   Year  |   Amount
---------------------------------------------------|---------|-----------
                                                   |  | 1936 | $12,671.8
New Hampshire Fire Insurance Co ------------------ | <  1937 |   4,792.77...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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